Let's start with the fact that the obligation to pay taxes and contributions is considered fulfilled from the moment an order is presented to the bank to transfer funds to the appropriate Federal Treasury account. Of course, if there is a sufficient cash balance on the organization’s account from which money is transferred to the budget or extra-budgetary funds on the day of payment.
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If this obligation was not fulfilled in a timely manner, then in addition to the obligatory payments, the company will also have to fork out for penalties.
For what period are tax penalties calculated?
If an organization or individual entrepreneur does not pay the tax within the period established by law, then starting from the next day after the end of this period, penalties are accrued on the amount of the arrears in accordance with clause 3 of Art.
75 of the Tax Code of the Russian Federation. Read about the rules that govern tax payment deadlines in the material “What you need to know about tax payment deadlines .
The period for calculating the amount of penalties ends on the day the arrears are transferred to the budget. Thus, the next day after the debt is repaid, the accrual of penalties stops.
Overdue contributions for injuries
The fact that the policyholder pays penalties when transferring the specified contributions at a later date than those established by law is stated in Article 22.1 of the Law of July 24, 1998 No. 125-FZ.
Penalties are accrued for each calendar day of delay in “accidental” contributions, starting from the day following the established day for payment of these contributions, and up to and including the day of their payment or collection.
Penalties are not accrued if the policyholder confirms that he could not repay the arrears due to the suspension of transactions on his bank accounts or the seizure of his property. Also, penalties are not accrued during the period of validity of the granted deferment or installment plan for the repayment of amounts owed on insurance premiums and other payments.
Penalties are determined as a percentage of the arrears, which recognizes the amount of insurance premiums not paid on time.
The interest rate of penalties is set at 1/300 of the Bank of Russia rate in effect at the time the arrears occurred. If the specified rate changes, the amount of penalties based on the new refinancing rate is determined from the day following the day of its change.
Penalties are paid simultaneously with the payment of insurance premiums, and if the policyholder has insufficient funds, after paying insurance premiums in full. Arrears and penalties may be collected by the FSS of Russia forcibly at the expense of funds and other property of the policyholder.
What formula can you use to calculate tax penalties?
In order for an organization to calculate penalties for late transfers of payments to the budget, you must use the following formula:
When calculating penalties for individual entrepreneurs and individuals for the entire period of delay, only the first part of the formula is applied - without increasing the rate after the 30th day. Doubling the rate is provided only for organizations.
When calculating penalties for payment, the accountant in this formula must use the actual values of the refinancing rate that were in effect during the period of late payment of taxes (clause 4 of Article 75 of the Tax Code of the Russian Federation). That is, if the refinancing rate changes during this period, you need to calculate penalties separately for the periods of validity of each refinancing rate, and then add up the resulting amounts.
If tax authorities decide to round up the interest rate for accrual of penalties, for example, to whole values, which will lead to an increase in payment, then such actions of inspectors can be appealed either to a higher tax authority or in court (Article 137, paragraph 1 of Article 138 of the Tax Code of the Russian Federation) . Moreover, the courts often take the side of taxpayers, as, for example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated November 9, 2005 No. A42-5178/04-29 or the resolution of the 14th Arbitration Court of Appeal dated January 21, 2011 No. A05-9658/2010. This is due to the fact that the text of Art. 75 of the Tax Code of the Russian Federation does not provide for rounding of interest rates.
To calculate penalties, we recommend that you use our service Penalty Calculator .
Reflection of penalties in accounting
For the purposes of calculating income tax, expenses in the form of penalties, fines and other sanctions transferred to the budget (to extra-budgetary funds) are taken into account when determining the tax base (clause 2 of Article 270 of the Tax Code of the Russian Federation).
The accrual of penalties for late payment of taxes (advance payments thereon) in accounting looks like this: DEBIT 99 “Profits and losses” CREDIT 68 “Calculations for taxes and fees”
- penalties are accrued for late payment of taxes (advance payments).
In accounting, the accrual of penalties for late payment of insurance premiums is reflected as follows: DEBIT 99 “Profits and losses” CREDIT 69 “Calculations for social insurance and security”
- penalties were accrued for late payment of mandatory monthly payments. As we can see, the penalties to be paid do not affect either the amount of the financial result in accounting or the size of the tax base. Therefore, there are no differences between them in accordance with PBU 18/02.
M.V. Grebenarov, tax consultant
Tax accounting and reporting
The “Tax Accounting and Reporting” berator brings together and correctly systematizes complete and detailed information on how to organize and maintain tax accounting. Find out more >>
An example of calculating tax penalties
Let's look at how tax penalties are calculated using a specific example.
Individual entrepreneur Yu. V. Serebryakov, who uses the simplified tax system, had to pay an advance payment for the 2nd quarter in the amount of 48,000 rubles. no later than July 25. Individual entrepreneur Serebryakov transferred the tax to the budget only on August 2. That is, the entrepreneur was overdue for the advance payment by 8 days (from July 26 to August 2 inclusive), and penalties must be charged for this entire period of 8 days.
Let's assume that in a given period of time the refinancing rate was set at 7.5%.
Let's calculate the amount of penalties payable:
Penalties = 48,000 × 8 × 1/300 × 7.5% = 96 rubles.
So, penalties in the amount of 96 rubles are subject to transfer to the budget.
Overdue tax advances
If an organization must make advance payments of tax during a tax period, then the obligation to make advance payments of tax is recognized as fulfilled in the same manner as established in relation to the tax as a whole for the period.
Thus, if advance tax payments are paid at a later date than those established by law, then penalties are charged on the amount of the debt on advances.
Let us remind you that advance payments are provided, in particular, for the following taxes.
Corporate income tax. At the end of each reporting period, firms usually calculate the amount of the advance payment based on the tax rate and profit calculated on an accrual basis from the beginning of the year to the end of the reporting period.
Organizational property tax. The amount of the advance payment for property tax is calculated based on the results of each reporting period in the amount of 1/4 of the product of the tax rate and the average value of property determined for the reporting period.
Transport tax. Organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and tax rate. The legislation of a particular subject of the Russian Federation may cancel the obligation to make advance payments.
Land tax. The amounts of tax advances are calculated by those taxpayers for whom the reporting period is defined as a quarter. They determine these payments at the end of the 1st, 2nd and 3rd quarters of the current tax period as 1/4 of the tax rate as a percentage of the cadastral value of the land plot. The obligation to pay advance payments may be waived by local authorities.
If, at the end of the period, the amount of the calculated tax is less than the amount of advance payments payable during the specified period, then the “advance” penalties are subject to a commensurate reduction. This is stated in letters of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/1/9, dated March 18, 2008 No. 03-02-07/1-106, as well as in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 26, 2007 No. 47.
How to write correctly: penalty or penalty, pays penalty, payment of penalty or payment of penalty
If there is any doubt when drawing up a payment document, which is correct - a penalty or a penalty, then it is better to consult a dictionary. Thus, in Ozhegov’s dictionary the word “penalty” is used to denote a fine for failure to fulfill any established obligations.
On the other hand, if there are several reasons for accruing a penalty, or if this penalty is accrued for a certain number of days, then it is customary to use the plural word - penalty. In addition, the word “peni” is considered obsolete today; instead, the plural word “peni” is widely used, this is a modern priority.
Therefore, when figuring out how to write correctly - penalty or penalties, amount of penalties or amount of penalties, pays a penalty or penalties, payment of penalties or penalties, calculation of penalties or penalties - it is advisable to opt for using the word “penalty” in the plural.
What are the consequences of failure to pay transport tax?
Failure to pay transport tax does not relieve you of liability and does not write off debt. Moreover, for failure to pay on time, a penalty may be imposed, the extent of which depends on the amount and period of delay.
The main types of sanctions imposed for non-payment of transport tax include:
- Accrual and deduction of penalties;
- Issuing a fine;
- Seizure of the debtor's property;
- Withholding funds from bank accounts or monthly salaries;
- Restrictions on travel outside the country.
Results
Calculation of penalties for taxes is done according to the formula given in Art.
75 of the Tax Code of the Russian Federation. It involves the amount of tax not paid on time, the number of days of delay and the rate, determined as a share of the refinancing rate in force during the period of delay. This share in the general case is 1/300. But for legal entities that allow a delay of more than 30 calendar days, another value of this share is used - 1/150. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Features of transport tax.
All Russian citizens who own a car, motorcycle, yacht, ATV, snowmobile or other vehicle are required to pay transport tax, unless appropriate benefits are provided for them. The amount of this fee may differ in each specific case and depends on a number of factors:
- Region of registration;
- Type of vehicle;
- Engine capacity of taxable vehicles;
- The cost of this type of property.
It is worth noting that transport tax is subject to payment in any case and does not depend on whether transport is used or not. This type of taxation applies to both individuals and legal entities. The deadline for paying tax is December 1 of the year following the previous tax period for individuals and February 1 for legal entities.
Each car owner at the place of registration receives a tax notice in advance by mail in the form of a receipt for payment. It indicates a specific amount for each unit of transport owned by the taxpayer.
As for legal entities, the amount of tax is calculated by them independently for each vehicle separately. But payment can be made in the form of advance payments in installments or a single payment.
Administrative liability for offenses involving evasion
The Code of Administrative Offenses of the Russian Federation does not contain liability for non-payment of taxes, but there are several articles associated with this activity
. For example, Article 15.5 of the Code of Administrative Offenses of the Russian Federation implies a fine of 300-500 rubles. for an official for late submission of a tax return. True, you can get off with a warning.
For failure to report information required by the Federal Tax Service and subject to submission, liability is provided for in Article 15.6 of the Administrative Code. Here the fines are higher - up to a thousand rubles, and both officials and ordinary citizens can be held accountable.
If the declaration is not submitted to the inspection
Filing reports is an obligation that arises no later than April 1 in the period following the time of submission of documents. At the end of the year, during which the profit came.
There are several situations when declaration in form 3NDFL becomes mandatory:
Tax calculation
- Income after the sale of your own property, including houses and apartments, land plots, and other non-residential real estate. Filing a return remains an obligation even when there is no amount due after the deduction has been applied.
- Receipts after the property is handed over to tenants. But the obligation to declare does not appear in the case of a tenant - a tax agent, and has the status of a legal entity.
- Profits of residents from sources located abroad.
- Cash prizes after competitions and lotteries.
Article 119 of the Tax Code of the Russian Federation is precisely devoted to the consequences of missing the deadline for submitting the declaration itself. Typically, fines are imposed in a minimum amount of up to 5 percent of the total amount for each month calculated from the due date. The minimum fine is one thousand rubles. The maximum such penalty cannot exceed 30 percent of the total amount.
On some principles of bringing to responsibility
The very fact of non-payment only leads to the accrual of penalties. This step is not enough to introduce the sanctions themselves. The same applies to punishments in the criminal system. The tax authority must prove the fact of an intentional violation in order to use more serious methods of influence.
Among the key factors worth noting are the following:
Determination of guilt
- The accused himself does not have to prove that he is not guilty. This work is assigned to regulatory authorities.
- Tax violations do not allow for two penalties for the same offense.
- Responsibility does not mean that the original tax amounts should not be paid.
- If guilt has not been proven during court hearings, then the application of punishment will be illegal.
The main thing is to remember the circumstances that can eliminate guilt completely or mitigate it. For individuals, one of these circumstances is being under 16 years of age.
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Cases when penalties are not charged
- In the event that the taxpayer’s property or bank accounts are seized, and therefore he cannot use his funds. But penalties are not charged only for the period during which these restrictions apply.
- If the taxpayer delayed payment of the duty due to the fact that he followed the explanations or instructions that were given to him from the tax authorities. It is important that all the data provided to him is true and accurate. If the debt is nevertheless accrued to the account, then in this case the payer has the right to file a claim with the court to review the amount of the penalty.
Other penalties for debtors.
The procedure for applying other sanctions to taxpayers who do not properly fulfill their obligations is established in the Tax Code of the Russian Federation:
- For individuals – Article 48;
- For individual entrepreneurs and legal entities – Articles 46, 47.
In addition to the main fine, additional penalty obligations may be imposed on the debtor organization if:
1. The vehicle is not registered in the prescribed manner. In this case, an additional fine is imposed in the amount of 10% of the amount of income of the legal entity.
2. If the tax return was not submitted on time, the additional fine will be 5% of the amount of income.
3. If the declaration contained false information, a fixed fine is imposed:
- 40,000 rubles if the error in the information was made unintentionally;
- 80,000 rubles if the inaccurate data is presented intentionally.
Forced collection.
Moreover, debts on taxes and fees can be collected forcibly based on a decision of the regional division of the Federal Tax Service or a court decision. Appeal to the court is carried out within six months from the deadline for repaying the debt specified in the tax claim. In this case, a decision is made containing:
- Name of the tax division.
- Data of the responsible person who made the relevant decision.
- Data of the debtor, his full name or company name, residence or registration address.
- Justification of the debt and its total amount.
- The date of the decision on collection.
The resolution is drawn up in several copies. One is sent as a postal notice to the debtor, and the second is transferred to the bailiff service to initiate enforcement proceedings.
Failure to pay vehicle tax may result in collection through the following means:
1. Money in the use of the debtor in cash or held in bank accounts.
2. Securities, as well as other assets of the taxpayer.
3. The debtor's property, including the vehicle itself.
4. Materials, finished products, raw materials.
If it comes to forced collection, then the priority for debt collection is as follows:
- The first step is to take into account the funds in bank accounts, as well as virtual wallets.
- If no accounts are found, there is no money on them or there is not enough money to pay off the debt, then collection is carried out in cash.
- If the debt cannot be paid in cash, then the debtor's personal property is used.
Fine for non-payment of transport tax.
Failure to pay transport tax may be punishable by a fine. This is possible in cases where the taxpayer has underestimated the tax base or committed other unlawful acts and violations in non-payment or partial payment of the tax amount. The procedure for collecting fines for non-payment or incomplete payment of taxes is determined in Article 122 of the Tax Code of the Russian Federation.
As a rule, the amount of the fine is set based on the following values:
- 20% from the tax amount if the violations committed were committed unintentionally. For example, the engine power of a vehicle is indicated with an error in the documents or the amount of accrued tax is calculated incorrectly on the side of the Federal Tax Service.
- 40% from the tax amount, if the understatement of the base, illegal actions or inactions were committed intentionally.
Similar interest rates apply to legal entities. The main criterion for distinguishing between 20% and 40% is the presence of intent that influenced the reduction of the tax amount or its partial payment.
How to use the calculator
Instructions for using the penalty calculator
- All fields are required.
- Enter the amount owed (the amount of unpaid tax), the day the tax is due, and the day the tax is (or will actually be) paid.
- Click "CALCULATE". You can save the result with all the calculation details to a doc file.
Please also take into account:
- Use the Today button (circle with a dot) to quickly insert the current date.
Information about criminal liability
It is usually used if particularly large amounts of arrears are discovered. For citizens, this means that the amount of unpaid tax must reach 1,800,000 rubles, or be more than 600 thousand rubles.
The amount of debt is determined by adding up all existing arrears for the current period and the time preceding it. In this case, additional sanctions that have already been imposed by the tax service are not taken into account.
Criminal liability
It has already been said above what specific actions are considered criminal liability. These include fines and forced labor, or detention for a long time.
The greater the amount of arrears, the more serious the liability. The court decides what punishment to use in a particular case. One hundred thousand to half a million rubles - within such limits a fine can be imposed. Three years is the maximum prison sentence for those who previously avoided paying taxes.
If the debt is large, then a minimum administrative fine is imposed, equal to 100-300 thousand in rubles. It is acceptable to collect wages for 12-24 months. Other types of profit are also taken into account. The fine increases to 200-500 thousand if the debt is considered especially large. Or imprisonment for three years or more. If it is possible to prove that the official is guilty, sanctions are applied by analogy. But additional punishment is also acceptable for them: when they are prohibited from holding leadership positions for some time.
About the statute of limitations
Tax authorities can only make claims for 36 months from the date the debt arose. The calculation must be carried out individually, in each case separately. But statutes of limitations do not apply to taxes and penalties. The moment of occurrence of the obligation does not play any role in this case.
Tax services conduct audits and other types of control procedures to identify the fact of a violation. After which an internal act is drawn up confirming the existence of the debt. Tax authorities are not obliged to report such results to the payer himself.
The taxpayer has the right, during the trial, to restore documents that serve as evidence of his position. Situations related to so-called indirect taxes become especially complex. In this case, it is very difficult to accurately establish the circumstances surrounding the case, which is related to the VAT calculation procedure itself.
Administrative and criminal penalties
Responsibility under the Criminal Code is implemented for those who commit systematic violations in the payment of taxes, or whose debt is expressed in especially large amounts. This direction leads to punishments in the form of forced labor, fines or restrictions on freedom. Arrears are calculated for a maximum of 36 months of non-payment.
The court's decision
Small arrears lead at most to administrative arrest. When decisions are made in such cases, any circumstances that may mitigate the outcome are taken into account. They may generally refuse to submit claims if at least one of the following conditions is present:
- The payer is under 16 years of age.
- Force majeure circumstances arose, which prevented the fulfillment of obligations.
- The limitation period has passed.
- Violations of the law are not related to intent.
A person is released from liability if he agreed to repay the debt after the criminal proceedings began, but before the final decision was made.
